{"id":717,"date":"2025-01-19T05:52:32","date_gmt":"2025-01-19T00:22:32","guid":{"rendered":"https:\/\/prathap.lk\/?post_type=portfolio&#038;p=717"},"modified":"2025-01-19T07:51:34","modified_gmt":"2025-01-19T02:21:34","slug":"a-comprehensive-analysis-of-the-literature-to-determine-whether-the-quantity-and-quality-of-market-inputs-utilized-for-valuation-have-a-significant-impact-on-the-accuracy-of-the-fair-value-of-ppe","status":"publish","type":"portfolio","link":"https:\/\/prathap.lk\/index.php\/portfolio-item\/a-comprehensive-analysis-of-the-literature-to-determine-whether-the-quantity-and-quality-of-market-inputs-utilized-for-valuation-have-a-significant-impact-on-the-accuracy-of-the-fair-value-of-ppe\/","title":{"rendered":"A comprehensive analysis of the literature to determine whether the quantity and quality of market inputs utilized for valuation have a significant impact on the accuracy of the fair value of PPE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"717\" class=\"elementor elementor-717\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ac4471 e-flex e-con-boxed e-con e-parent\" data-id=\"6ac4471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9df891c e-con-full e-flex e-con e-child\" data-id=\"9df891c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a55181 elementor-widget elementor-widget-heading\" data-id=\"1a55181\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Authors:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b4a2b elementor-widget elementor-widget-author-box\" data-id=\"f1b4a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d86ff43 elementor-widget elementor-widget-author-box\" data-id=\"d86ff43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e11f651 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"e11f651\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/doi.org\/10.4038\/jbs.v10i1.94\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-bookmark\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 0H48C21.49 0 0 21.49 0 48v464l192-112 192 112V48c0-26.51-21.49-48-48-48zm0 428.43l-144-84-144 84V54a6 6 0 0 1 6-6h276c3.314 0 6 2.683 6 5.996V428.43z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DOI<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e8711 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a0e8711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/jbs.sljol.info\/articles\/94\/files\/66c5a5dfd6752.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-download\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M216 0h80c13.3 0 24 10.7 24 24v168h87.7c17.8 0 26.7 21.5 14.1 34.1L269.7 378.3c-7.5 7.5-19.8 7.5-27.3 0L90.1 226.1c-12.6-12.6-3.7-34.1 14.1-34.1H192V24c0-13.3 10.7-24 24-24zm296 376v112c0 13.3-10.7 24-24 24H24c-13.3 0-24-10.7-24-24V376c0-13.3 10.7-24 24-24h146.7l49 49c20.1 20.1 52.5 20.1 72.6 0l49-49H488c13.3 0 24 10.7 24 24zm-124 88c0-11-9-20-20-20s-20 9-20 20 9 20 20 20 20-9 20-20zm64 0c0-11-9-20-20-20s-20 9-20 20 9 20 20 20 20-9 20-20z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4254bf elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"c4254bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.researchgate.net\/publication\/385087690_A_COMPREHENSIVE_ANALYSIS_OF_THE_LITERATURE_TO_DETERMINE_WHETHER_THE_QUANTITY_AND_QUALITY_OF_MARKET_INPUTS_UTILIZED_FOR_VALUATION_HAVE_A_SIGNIFICANT_IMPACT_ON_THE_ACCURACY_OF_THE_FAIR_VALUE_OF_PPE\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-bookmark\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 0H48C21.49 0 0 21.49 0 48v464l192-112 192 112V48c0-26.51-21.49-48-48-48zm0 428.43l-144-84-144 84V54a6 6 0 0 1 6-6h276c3.314 0 6 2.683 6 5.996V428.43z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">References <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a07ac4a e-con-full e-flex e-con e-child\" data-id=\"a07ac4a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e268449 elementor-widget elementor-widget-heading\" data-id=\"e268449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Abstract<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-365e910 elementor-widget elementor-widget-text-editor\" data-id=\"365e910\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This study researches the impacts of market inputs on the accuracy of Fair Value (FV) assessment for Property, Plant, and equipment (PPE). It aims to address the gaps and limitations in the existing literature by examining the relationship between market inputs and the valuation accuracy of PPE across various businesses and settings. Prior research has focused on FV assessment of specific asset classes or industries. The research goals are to look at the significance of market inputs in FV assessment and decide their general importance in PPE valuation. This study demonstrates the significance of relevant and trustworthy market inputs for valuers in arriving at reliable FV estimates.\u00a0<\/p><p>The main results of the study show that Valuers should use a combination of income-based and market-based methods to value PPE assets for accounting purposes taking into account industry-specific factors that can affect the FV. The study offers suggestions for valuation practitioners, regulators, and accounting professionals to increase the accuracy and dependability of PPE valuations based on its findings. This study supports to improve the credibility of value opinions, encourage consistency and transparency in reporting, and ultimately make it easier for stakeholders to make informed decisions by implementing these recommendations. By examining the significance of market inputs and highlighting inconsistencies in empirical evidence, this study concludes that it contributes to our understanding of FV estimation for PPE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a58446 e-flex e-con-boxed e-con e-parent\" data-id=\"2a58446\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511c4c0b elementor-widget elementor-widget-heading\" data-id=\"511c4c0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other Publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55613997 elementor-widget elementor-widget-mfn_portfolio\" data-id=\"55613997\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"mfn_portfolio.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"column_filters\"><div class=\"portfolio_wrapper isotope_wrapper \"><ul class=\"portfolio_group lm_wrapper isotope col-3 masonry-hover\"><li class=\"portfolio-item isotope-item category-case-studies  has-thumbnail\"><div class=\"masonry-hover-wrapper\"><div class=\"hover-desc bg-light\" style=\"\"><div class=\"desc-inner\"><h5 class=\"entry-title \" itemprop=\"headline\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/a-critical-analysis-of-land-tenure-and-property-value\/\">A critical analysis of land tenure and property value<\/a><\/h5><div class=\"desc-wrapper\">Authors: Download References Abstract This report refers to a valuation carried out in 2008 for a hotel located in the suburbs of Colombo intended for sale.<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/div><\/div><div class=\"links-wrapper clearfix\"><a class=\"zoom\" href=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14.jpg\" rel=\"prettyphoto\"><i class=\"icon-search\" aria-label=\"zoom image\"><\/i><\/a><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/a-critical-analysis-of-land-tenure-and-property-value\/\"><i class=\"icon-link\" aria-label=\"go to link\"><\/i><\/a><\/div><\/div><div class=\"image-wrapper scale-with-grid\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/a-critical-analysis-of-land-tenure-and-property-value\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"800\" src=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14.jpg\" class=\"scale-with-grid wp-post-image\" alt=\"\" itemprop=\"image\" srcset=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14.jpg 512w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14-320x500.jpg 320w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14-192x300.jpg 192w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14-48x75.jpg 48w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/14-480x750.jpg 480w\" sizes=\"(max-width:767px) 480px, 512px\" \/><\/a><\/div><\/div><\/li><li class=\"portfolio-item isotope-item category-case-studies  has-thumbnail\"><div class=\"masonry-hover-wrapper\"><div class=\"hover-desc bg-light\" style=\"\"><div class=\"desc-inner\"><h5 class=\"entry-title \" itemprop=\"headline\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/rising-above-the-tsunami-waves\/\">Rising Above the Tsunami Waves<\/a><\/h5><div class=\"desc-wrapper\">Authors: Information Rising Above the Tsunami Waves , Co-Author, Case studies of PTCRReMP\u2019s Interventions, Post-tsunami Coastal Rehabilitation and Resource Management Programme by IFAD, 2013, Sri Lanka,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/div><\/div><div class=\"links-wrapper clearfix\"><a class=\"zoom\" href=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13.jpg\" rel=\"prettyphoto\"><i class=\"icon-search\" aria-label=\"zoom image\"><\/i><\/a><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/rising-above-the-tsunami-waves\/\"><i class=\"icon-link\" aria-label=\"go to link\"><\/i><\/a><\/div><\/div><div class=\"image-wrapper scale-with-grid\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/rising-above-the-tsunami-waves\/\"><img decoding=\"async\" width=\"512\" height=\"800\" src=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13.jpg\" class=\"scale-with-grid wp-post-image\" alt=\"\" itemprop=\"image\" srcset=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13.jpg 512w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13-320x500.jpg 320w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13-192x300.jpg 192w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13-48x75.jpg 48w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/13-480x750.jpg 480w\" sizes=\"(max-width:767px) 480px, 512px\" \/><\/a><\/div><\/div><\/li><li class=\"portfolio-item isotope-item category-papers  has-thumbnail\"><div class=\"masonry-hover-wrapper\"><div class=\"hover-desc bg-light\" style=\"\"><div class=\"desc-inner\"><h5 class=\"entry-title \" itemprop=\"headline\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/reviewofpriceformationoflandandlandedpropertiesincolomboisitamythorreality\/\">Review of Price Formation of Land and Landed Properties in Colombo: Is it a Myth or Reality?<\/a><\/h5><div class=\"desc-wrapper\">Authors: Download References Abstract Land and landed properties are fundamental ingredients for the socioeconomic development of a country. In any development project, land and buildings are<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/div><\/div><div class=\"links-wrapper clearfix\"><a class=\"zoom\" href=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12.jpg\" rel=\"prettyphoto\"><i class=\"icon-search\" aria-label=\"zoom image\"><\/i><\/a><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/reviewofpriceformationoflandandlandedpropertiesincolomboisitamythorreality\/\"><i class=\"icon-link\" aria-label=\"go to link\"><\/i><\/a><\/div><\/div><div class=\"image-wrapper scale-with-grid\"><a class=\"link\" href=\"https:\/\/prathap.lk\/index.php\/portfolio-item\/reviewofpriceformationoflandandlandedpropertiesincolomboisitamythorreality\/\"><img decoding=\"async\" width=\"512\" height=\"800\" src=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12.jpg\" class=\"scale-with-grid wp-post-image\" alt=\"\" itemprop=\"image\" srcset=\"https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12.jpg 512w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12-320x500.jpg 320w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12-192x300.jpg 192w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12-48x75.jpg 48w, https:\/\/prathap.lk\/wp-content\/uploads\/2025\/01\/12-480x750.jpg 480w\" sizes=\"(max-width:767px) 480px, 512px\" \/><\/a><\/div><\/div><\/li><\/ul><div class=\"column one pager_wrapper pager_lm\"><a rel=\"next\" class=\"pager_load_more button has-icon\" href=\"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/portfolio\/717\/page\/2\/\"><span class=\"button_icon\"><i class=\"icon-layout\" aria-hidden=\"true\"><\/i><\/span><span class=\"button_label\">Load more<\/span><\/a><\/div><\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Authors: DOI Download References Abstract This study researches the impacts of market inputs on the accuracy of Fair Value (FV) assessment for Property, Plant, and equipment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":762,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"portfolio-types":[23],"class_list":["post-717","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio-types-journals"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/portfolio\/717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/types\/portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/comments?post=717"}],"version-history":[{"count":0,"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/portfolio\/717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/media\/762"}],"wp:attachment":[{"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/media?parent=717"}],"wp:term":[{"taxonomy":"portfolio-types","embeddable":true,"href":"https:\/\/prathap.lk\/index.php\/wp-json\/wp\/v2\/portfolio-types?post=717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}